[Machine Translation] One day, Perumi became a single mother when her husband, who was in the middle of divorce proceedings and living separately, committed suicide in their rented apartment. However, the incident did not end there. The landlord of the rental apartment claims 10 million yen in damages for the suicide, and Perumi is saddled with a large amount of debt. Perumi, a freelance designer who was forced to pay her daily living expenses and debts, applied for interviews with several companies in search of a stable salary, but all of them rejected her because she had a small child. Thus, Perumi, who is trapped and at her wit's end, decides to start her own business, saying, "If they won't hire me, I'll just have to start my own company. How do you form a company? What is capital or stock? A comic essay about a single mother on the brink of starting her own business is born!